All I know is what the display on the machines say. However, a friend (who brought is Oppo over to test out the Cary) says he uses a Sound Devices 722 Recorder: http://www.sounddevices.com/products/722.htm
This recorder has 24/192 capability and only has one aes/ebu and only one spdif in and out and it has no trouble handling 24/192. The Cary shows 192hz on the display when fed the 192hz signal from the Oppo. When I talked to my friend, he volunteered to call Benchmark (Benchmark Dac folks) as he knows them well. What my friend says he was told is that initially two cables were used to transmit the high bitrate signals. Subsequently, and for the last 5 years or so, digital cables, such as SPDIF have been found to be fully capable of handling 24/192 signals and thus it is no longer necessary to use two cables for high bitrate digital signals up to 24/192. My friend called using two cables to transmit high bitrate "old technology". I don't know any of this information personally, and this is obviously hearsay, but my friend does a great deal of recording and has a great interest in high bitrate digital recording. I guess I have answered my own query and hope that this helps.